1986 (10) TMI 13

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....x due from Hindustan Embroidery Mills (P.) Ltd., respondent No. 1, and Narain Cold Storage Private Ltd., respondent No. 2, the Tax Recovery Officer attached the amounts of Rs. 1,00,000 and Rs. 1,09,528-20 lying to the credit of Laxmi Narain Public Charity Trust, respondent No. 3, with respondent No. 2, Rs. 93,400 with respondent No. 1, Rs. 1,000 lying deposited with the Post Master, Golden Temple,....

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....es in dispute. Upholding the pleas of the defence, the trial court dismissed the suit. Hence, this appeal by the Union of India. The trial court held the suit to be barred on the ground that the existence and validity of the trust had been upheld by the appellate authority in the assessment proceedings. This was a wholly erroneous view. Against the order of the Tax Recovery Officer, the remedy ....